Electronic Invoicing in Portugal 2025

Complete guide on implementation and legal compliance

Electronic invoicing represents a fundamental transformation in the way companies and public bodies manage their administrative and financial processes. In Portugal, this reality has become even more relevant with the application of European regulations that establish strict standards for the issuance, transmission, and receipt of electronic documents.

Obligations of suppliers and co-contractors

Public Administration suppliers, as co-contractors, are legally obliged to issue electronic invoices when executing public contracts, as established in Article 299-B of the CCP. This obligation applies to both private and public entities acting as suppliers to the Public Administration.

The obligation extends to service providers, including self-employed workers who issue receipts, provided that the legal relationship is subject to the provisions of the CCP. Even Private Social Solidarity Institutions (PSSI) carrying out work financed by public funds are obliged to use electronic invoicing when they are subject to public tendering procedures.

Exceptions to this rule are limited and specific, applying only to simplified direct award procedures, as defined in paragraph 3 of Article 128 of the CPC, and to contracts declared secret or subject to special security measures.